The Vermont Statutes Online
The Statutes below include the actions of the 2025 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Subchapter
003
:
LICENSES
(Cite as: 26 V.S.A. § 71a)
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§ 71a. License by examination
(a) A license as a “certified public accountant” shall be granted by the Board to any
person:
(1) who is of good character;
(2) who completes:
(A) [Repealed.]
(B) 150 or more semester hours of college credit at a college or university recognized
by the Board, including a baccalaureate degree and a minimum of 42 semester hours
of accounting, auditing, and related subjects as the Board determines to be appropriate,
and one year of experience in public accounting, meeting the requirements prescribed
by Board rule or other experience or employment that the Board in its discretion considers
substantially equivalent; and
(3) who has passed the examination required under subsection (b) of this section.
(b) The Board shall administer an examination using a nationally recognized uniform certified
public accountants’ examination and advisory grading service.
(c) An applicant who has not yet completed a baccalaureate degree may sit for the exam
upon the completion of 120 semester hours at an institution recognized by the Board,
including a minimum of 30 semester hours of accounting, auditing, and related subjects
as the Board determines to be appropriate. (Added 1997, No. 145 (Adj. Sess.), § 7; amended 2001, No. 129 (Adj. Sess.), § 9; eff. June 13, 2002; 2007, No. 29, § 10; 2007, No. 163 (Adj. Sess.), § 6; 2009, No. 35, § 8; 2009, No. 35, § 41(b), eff. July 1, 2014.)